Measuring Tax Efficiency

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Measuring Tax Efficiency

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dc.contributor.author Raimondos-Møller, Pascalis en_US
dc.contributor.author Woodland, Alan D. en_US
dc.date.accessioned 2009-02-04T10:27:40Z
dc.date.available 2009-02-04T10:27:40Z
dc.date.issued 2004-11-25T00:00:00Z en_US
dc.identifier.uri http://hdl.handle.net/10398/7534
dc.description.abstract This paper introduces an index of tax optimality that measures the distance of some current tax structure from the optimal tax structure in the presence of public goods. In doing so, we derive a [0, 1] number that reveals immediately how far the current tax configuration is from the optimal one and, thereby, the degree of efficiency of a tax system. We call this number the Tax Optimality Index. We show how the basic method can be altered in order to derive a revenue equivalent uniform tax, which measures the size of the public sector. A numerical example is used to illustrate the method developed. JEL Code: H21, H41. Keywords: Tax optimality index, excess burden, distance function. Authors Affiliations: Raimondos-Møller: Copenhagen Business School, CEPR, CESifo, and EPRU. Woodland: University of Sydney. en_US
dc.format.extent 31 s. en_US
dc.language eng en_US
dc.relation.ispartofseries Working paper;2004-005 en_US
dc.subject.other kep en_US
dc.title Measuring Tax Efficiency en_US
dc.type wp en_US
dc.accessionstatus modt04nov25 miel en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Økonomisk Institut en_US
dc.contributor.departmentshort ECON en_US
dc.contributor.departmentuk Department of Economics en_US
dc.contributor.departmentukshort ECON en_US
dc.idnumber x656444451 en_US
dc.publisher.city København en_US
dc.publisher.year 2004 en_US
dc.title.subtitle A Tax Optimality Index en_US


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